University of Oxford

Oxford University Centre for Business Taxation

WP 2011

Regulatory competition in capital standards with selection effects among banks

Reimagining capital income taxation

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Residual profit allocation by income

Responsive regulation, risk and rules: applying the theory to tax practice

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Revenue guidance: the limits of discretion and legitimate expectations

Revisiting the Excise Tax Effects of the Property Tax

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should tax policy favor high- or low-productivity firms?

Should the EU implement a minimum corporate taxation directive?

Should transactions services be taxed at the same rate as consumption?

Small business taxation

Small Firm Growth and the VAT Threshold: Evidence for the UK

Source versus residence based taxation with international mergers and acquisitions

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

State corporation income taxation - an economic perspective on Nexus

Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?

Stimulating investment through incorporation

Strategic consolidation under formula apportionment

Strategic Line Drawing between Debt and Equity

Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration

Surcharges and penalties in UK tax law

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers